Which of the following practices is crucial for managing cash at opening?

Managing cash effectively is essential at the start of a business day, and counting all petty cash is a fundamental practice in this regard. This process ensures that any discrepancies can be quickly identified and addressed, helping maintain accurate financial records. It allows the manager to confirm that the amount of petty cash on hand matches the records and expectations set from previous periods.

By accurately counting petty cash, the manager can also ensure that there are sufficient funds available for making change or covering minor, immediate expenses without having to rely on larger bank deposits. This practice promotes accountability and helps deter theft or misuse of funds, which is crucial for maintaining the overall financial integrity of the restaurant.

The other practices, while important for operational management, do not directly relate to cash management at opening. Arranging restaurant decor, making staffing schedules, and reviewing employee performance are all important elements of running a successful business, but they do not have the immediacy and direct connection to cash handling that counting petty cash does at the start of the day.